Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 16. SCHOOL TUITION ORGANIZATIONS FOR INDIVIDUAL CONTRIBUTIONS |
Article 1. General Provisions |
Sec 43-1601. Definitions
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In this chapter, unless the context otherwise requires:
1. "Allocate" includes reserving money for an award of a multiyear educational scholarship or tuition grant for a specific student.
2. "Fiscal year" means the fiscal year of the state as prescribed in section 35-102.
3. "Qualified school" means a preschool that offers services to students with disabilities, nongovernmental primary school or secondary school that is located in this state and that does not discriminate on the basis of race, color, disability, familial status or national origin and that requires all teaching staff and personnel that have unsupervised contact with students to be fingerprinted. Qualified school does not include a charter school or programs operated by a charter school.
4. "Students with disabilities" means students who have any of the following conditions:
(a) Hearing impairment.
(b) Visual impairment.
(c) Developmental delay.
(d) Preschool severe delay.
(e) Speech/language impairment.